When do you have to register for GST in New Zealand?

Published 3 October 2026. General information, not advice for your business.

The short answer

You do not have to register for GST just because you start a business.

You must register if you carry out a taxable activity and either of these applies:

• your turnover was at least $60,000 in the last 12 months, or you expect it to be at least $60,000 in the next 12 months
• you add GST to the price of the goods or services you sell.

How the $60,000 test works

The test looks in two directions. It looks back over the last twelve months, and forward over the next twelve. Either one is enough to mean you must register.

That is why it pays to watch your sales as a rolling twelve months, not only once a year. A business that is growing can cross the line partway through the year, and the forward look can catch you before your past sales do.

The other numbers worth knowing

Below $60,000: registering by choice

You can still register if your turnover is under $60,000. Inland Revenue lists the trade-offs plainly.

On the plus side:

• it helps you keep on top of your paperwork and see how your business is doing
• you can claim GST on expenses that relate to your taxable activity
• it might make it easier to deal with your suppliers.

On the other side:

• you need to add GST to your prices
• you need to file returns regularly
• you are charged penalties if your returns or payments are late.

Whether it makes sense depends on who your customers are and how your business runs. That is worth talking through rather than guessing.

What changes once you are registered

GST is 15%, added to the price of most goods and services. Once you are registered you need to:

• charge GST to your customers
• file GST returns
• pay any GST you owe
• keep GST records.

Each return works out the difference between the GST you collected and the GST you paid on business costs. Collected more, and you pay the balance. Paid more, and you get a refund.

Two choices you make when you register

Your accounting basis decides when sales and expenses count for GST.

• Payments basis: available if your total sales are $2 million or less. You count money when it is actually paid or received.
• Invoice basis: available to anyone. You count sales when you invoice them, even if you have not been paid yet.
• Hybrid basis: available to anyone, but Inland Revenue notes small businesses do not commonly use it, because of the cash flow it can cost you.

Your filing frequency decides how often you file.

• Monthly: anyone can choose it, and it is required if your sales are over $24 million.
• Two-monthly: for sales under $24 million.
• Six-monthly: for sales under $500,000. Only two returns a year, but six months of trading in one go can be a big job.

Your GST periods should line up with your income tax balance date, which for most businesses is 31 March.

When returns are due

• Each GST return and payment is due by the 28th of the month after the taxable period ends.
• The period ending 31 March is due by 7 May.
• The period ending 30 November is due by 15 January.
• You must file for every period, even when there is nothing to report.
• There are no extensions of time for GST returns.

How Heidi helps

Tax compliance at It's In The Details means more than filing on time. Heidi helps you understand what you need to file and when, know your tax position at any time, and avoid surprises and penalties from missed deadlines.

If you are deciding whether to register, or which basis and frequency suit you, she will walk you through it so you choose with your eyes open.

What each service includes

Ask Heidi a question